转载 | 国外会计文本信息实证研究述评与展望
近年来，文本信息逐渐成为国外会计实证研究的热点，许多学者开始致力于 运用文本分析方法来解决会计与财务问题，并取得了众多有价值的研究成果。与之相比，国 内的此类研究却相当缺乏。为了弥补国内研究的不足，本文对国外近十年来取得的研究成果 进行了系统的梳理和述评。首先，系统阐述了会计文本信息的定义、特征及其测量方法；其 次，从不同层面出发，总结并分析了会计文本信息的影响因素及其作用结果；再次，指出了 现今国外研究中存在的不足。在此基础上，本文提出了一个未来研究的框架，分别从基础、 引入、拓展三个方向来展望国内研究，具体包括如何构建适合中文会计语言的文本分析方 法、国外现有理论与问题在我国的本土化检验以及在中国情境下可以拓展的独创性研究。In recent years, text information has gradually become a hot spot in foreign accounting empirical research. Many scholars have begun to use text analysis methods to solve accounting and financial problems, and have achieved many valuable research results. In contrast, such research in China is quite lacking. In order to make up for the lack of domestic research, this paper systematically sorts out and reviews the research achievements abroad in the past ten years. Firstly, it systematically expounds the definition, characteristics and measurement methods of accounting textual information; secondly, it summarizes and analyzes the influencing factors and results of accounting textual information from different levels; thirdly, it points out the deficiencies in current foreign research . On this basis, this paper proposes a framework for future research, looking forward to domestic research from the three directions of foundation, introduction, and expansion, including how to construct a text analysis method suitable for Chinese accounting language, and the existing foreign theories and problems in my country. Indigenous testing and original research that can be extended in the Chinese context.
